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CIMA F2 Exam Syllabus Topics:

CIMA Advanced Financial Reporting Sample Questions:

Question 1

Which of the following should be eliminated when using the equity method to account for associates in a parent's financial statements?
Select ALL that apply.

A. Dividends from associates
B. Unrealised profits
C. Goodwill payments
D. Intra-group balances and transactions

Question 2

Which of the following statements are INCORRECT with regards to impairment of financial instruments; Select ALL that apply.

A. In the result of an impairment loss, the carrying amount of the asset is directly reduced, or reduced through an allowance account.
B. If a contract relating to a financial instrument is breached then this might be an indication of impairment.
C. The impairment loss on held to maturity instruments is the difference between the assets carrying amount and the present value of its future cashflows.
D. If a loss is suspected following an impairment review, a financial asset is written down to its fair value.
E. Held to maturity instruments and available for sale assets are both measured at amortised cost and are therefore impacted by impairment.

Question 3

ST acquired 80% of the equity shares of AB on 1 January 20X7. AB acquired 60% of the equity shares of UV on 1 January 20X8. Profit for the year ended 31 December 20X9 for AB is $160,000 and for UV is
$100,000.
Calculate the non-controlling interest figure to be included within ST's consolidated statement of profit or loss for the year ended 31 December 20X9.
Give your answer to the nearest whole number in $000s.
$ ?

Question 4

GH's financial statements show the following:
What is the value of the dividend received from the associate to be included in GH's consolidated statement of cash flows for the year?
Give your answer to the nearest $000.
$ ? 000

Question 5

XY has a weighted average cost of capital (WACC) of 12%. The debt:equity ratio is 1:3 and this is considered low for the industry. XY needs to raise finance to purchase new machinery in the coming year.
Which of the following forms of finance is most likely to increase the WACC?

A. Rights issue of equity shares
B. Finance lease
C. 6% bank loan
D. 8% preference shares

Solutions: